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impôt sur les corporations

corporation tax

droit - iate.europa.eu

impôt sur les corporations» Impôt, établi par la Législature d’une province ou une municipalité de la province, que les règlements déclarent être un impôt sur les corporations.

corporation tax” means a tax imposed by the Legislature of a province or by a municipality in the province that is declared by the regulations to be a tax on corporations, but does not include,

général - CCMatrix (Wikipedia + CommonCrawl)

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Chapter 1 international comparison of corporation tax burden: with the use of statutory tax rate and effective tax rateIn recent years, a number of countries have implemented a reduction of the corporation tax rate and also, some countries are planning to cut the corporation tax rate....

général - core.ac.uk - PDF: www.esri.go.jp

Locational power of the corporation tax and the interest rate in highly globalized economy... The typical examples are a function of the transfer price of intermediate goods in movements between a firm's factories that are located in different countries, and locational effects of the corporation tax and the interest rate which are manipulated by the government and the central bank....

PDF: chuo-u.repo.nii.ac.jp

Northern ireland corporation tax policy paperThe Corporation Tax (Northern Ireland) Act 2015 provides the Northern Ireland Assembly with the power to vary the corporation tax rate for Northern Ireland (following the switching...

PDF: eureka.sbs.ox.ac.uk

An alternative corporation tax : implications for efficiency of investment and valuation of sharesThe paper studies a corporation tax that, under certain conditions, implies that the effective marginal corporation tax rate is zero....

PDF: taloustieteellinenyhdistys.fi

Classical corporation tax as a global means of tax harmonizationClassical corporation tax entails double taxation of corporate income....

PDF: www.vatt.fi